Hmm, thanks IronMan. However, IRC code 643(g) "A trust or, for its final tax year, a decedent’s estate may elect under section 643(g) to have any part of its estimated tax payments (but not
income tax withheld) treated as made by a beneficiary or beneficiaries."   Might have to be content with allocating only the Spend Thrift trust payments to it's beneficiary. 

Thank you for your help!